文档介绍：外文文献翻译原文:ountingPrinciplesandPolicies:theCaseofGoodwill1IntroductionDebatesurroundingthepublicationofFRS10(ASB,1997)oodwill,,althoughamajorityofauthoritiesfavouredacapitalise/amortisepolicy,(ASB),Arnoldetal.(1992)concludedthat,‘oodwillduringthepastcentury,asolutionremainselusive’(Arnoldetal.,1992:pvi.).Certainly,ountingstandardshaveproposed,withdiffering‘mixes’anddifferingrationales,oodwill–immediatewrite-offtoreserves,capitalisationatcostwithsystematicamortisationandcapitalisationwithpermanentretentionandimpairmentreview(mittee(ASC),1984;ASB,1997;ountingStandardsBoard,2004).Academics,accountingpractitioners,panieshavesupportedallthesevariouspolicies(see,forexample,Solomons,1989;Grinyeretal.,1990;Arnoldetal.,1992;Baxter,1993;ASB,1994;Archeretal.,1995;ASB,1995,1996).,theydonotexplainwhattheymeanbya‘solution’.,itcouldbe(i)oneagreedbyamajorityofleadingtheoristsasgivingusefulinformation,or(ii)(1995)arguesthathistoricallytheviewheldbyArnoldetal.,is‘questionable’.eenthandearlytwentieth-centuryauthoritiesagreedthatgoodwillwassimplythepurchaseofsufficientexpected‘surplusprofits’topersuadetheowner(s)assetsandcontrolofabusiness,andthattorevealtherateofreturnoncapitalthiscostshouldbecapitalisedandamortisedagainstthosesurplusprofitsastheyarerealized’(Bryer,1995:p284).ountingprinciples,